Counting words in multiple sentences

Hi all,
Please look at the 2 files attached - "lice" and "lice_desired_results".
"lice" has a single column with sentences (simple text).
I need a macro that will count each and every word in all sentences and write in columns B and C the total amount of times that each word appear in all sentences (please see the file "lice_desired_results" to see what I mean.)

Please note:
1. I need a macro based solution, NOT A FORMULA.
2. the solution should not be case sensitive, Lice=lice and so on....

Thanks,
Sami